Revenue eBrief No. 209/25
06 November 2025
Taxation of Community Midwives engaged by the Health Service Executive
Tax and Duty Manual Part 05-01-23 - Taxation of Community Midwives engaged by the Health Service Executive - has been updated as follows:
- A new Section 2 has been inserted to confirm that the five step framework as set out in the Supreme Court judgement in the Karshan (Midlands) Ltd t/a Domino's Pizza case [2023] IESC 24 should be used to establish the employment status of these individuals for taxation purposes.
- A new Section 3 has been inserted to provide guidance on taxation of Community Midwifes if they are determined to be employees of the Health Service Executive for taxation purposes.
- A new Section 4 has been inserted to provide guidance on taxation of Community Midwives if they are determined to be self-employed for taxation purposes.